Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

尽管各种会计丑闻对会计职业产生了巨大的影响，会计职业普遍存在着不适，并因此进行了重大的立法和体制改革，但有关会计伦理的教科书仍然少得出奇。这个简明的介绍性文本采取了广泛的观点，伦理和会计，考虑到当代社会趋势，如全球化和恐怖主义。本文不描述职业行为准则，而是促使读者理解道德困境的本质以及影响会计师提出道德问题的方式的因素。这本书分为两部分。第一部分着重于发展对与会计相关的各种伦理问题的思考。第二部分更明确地关注会计实践，探讨会计在市场经济中的伦理功能、会计职业伦理以及国际会计协调项目的伦理。会计学和商业伦理是一个紧凑的介绍，旨在为学生和从业人员谁想要了解更多关于会计伦理。